9911796707
TMI Blog1988 (1) TMI 13X X X X Extracts X X X X X X X X Extracts X X X X ..... on to this court for its opinion under section 256(2) of the Income-tax Act, 1961 (hereinafter referred to as "the Act") : "Whether, on the facts and in the circumstances of the case, the Income-tax Officer had jurisdiction to pass assessment orders on January 31, 1977, under section 143(3) of the Income-tax Act, when earlier he had passed assessment orders on April 6, 1976, after passing of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tire amount of loss claimed by the assessee. On the mistake being discovered, the Income-tax Officer issued a notice to the assessee requiring the assessee that he liked to have further information and for this purpose the assessee was required to attend his office and produce such documents and other evidence on which reliance was sought to be placed. A copy of this notice has been attached as an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Commissioner earlier. At the instance of the assessee, however, the aforesaid question was referred to this court. It has been urged by learned counsel for the assessee that once the Income-tax Officer had passed a fresh order in pursuance of the order of remand, he became functus officio and he could have revised his order only after recourse to procedure contemplated by sections 147 and 148 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned counsel for the assessee that the order cannot be justified even under section 154 of the Act inasmuch as the notice which was issued to the assessee and a copy whereof has been attached as annexure "E" to the statement of the case, does not indicate that any mistake apparent on the face of the record was sought to be corrected. On the other hand, the said notice purported to reconsider the ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... detriment of an assessee without affording him an opportunity but it cannot be said that the rule is so rigid that if, as a matter of fact, the assessee knows of the proceedings and the matter has been discussed with him then, an adverse order would be invalid merely because no notice under section 63 was given. In the instant case, as seen above, reasonable opportunity was afforded to the assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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